International Practice with regard to Duty on Ships' Stores and
Coasting Trade.
388
PUBLE RECORD OFFICE
Reference :-
C.O. 885
44
SUMMARY.
(a.) United Kingdom.
The Solicitor to the Customs writes: "This" (ie. the practice laid down by the See 9301,02. Australian Customs Act) "is in strictness the law in British waters, but a permissive
use of stores on board ships only resting temporarily in the waters has long been permitted, commencing as to colonial and extended to foreign vessels. The practice indeed may almost be said to have established a right. I should however imagine that every country freely constituted and entitled to make its own fiscal laws has the right to say whether a ship commorant' in its waters shall or shall not consume goods duty free, and that there is no international obligation in the matter.'
(b.) Germany.
13
Vessels arriving in German seaports are at present not obliged to pay duty either See 6212/02. on the stores required for the use of the vessel and crew whilst in port, or on the surplus quantity, provided the latter be at once sealed up by the Customs authorities. No objection is made by the German authorities to the seals being removed by the shipmaster, provided the removal takes place outside the Customs district where they were affixed. In the event of the vessel sailing to another German port, after the seals have been removed, fresh seals are placed upon the surplus stores at the second port if application is made by the master.
It may be added that, as a matter of principle, the German "coasting trade" is nominally reserved to German ships, but the right to engage in it can be granted by State Treaty or Imperial decree to foreign ships, and is so accorded to British among other ships.
British ships do not, as a matter of fact, engage in the German "coasting trade"
proper.
(c.) Spain.
A fixed quantity of stores (calculated on the number of crew, passengers, &c.) is See allowed free of duty.
PAGE
(a.) United Kingdom
·
Board of Customs to Colonial Office, March 5, 1902
5
+4
(6.) Germany
(c.) Spain
Memorandum by His Majesty's Consul-General at Hamburg,
February 8, 1902.
7
Memorandum received from His Majesty's Ambassador at
Madrid, March 22, 1902.
10
(d.) Russia
Memorandum by His Majesty's Consul-General at St. Peters
burg, April 15, 1902.
12
Telegram from His Majesty's Ambassador at St. Petersburg,
May 29, 1902.
Memorandum by the Russian Ministry of Foreign Affaire,
May 12, 1902.
(e.) Italy
(f.) Brazil
Count Prinetti to Lord Currie, April 21, 1902
13
•
Mr. Lowther to the Marquess of Lansdowne, April 21, 1902
14
(9.) Portugal
-
Sir H. G. MacDonell to
the Marquess of Lansdowne,
15
June 7, 1902.
13245/02.
It appears from some expressions at the end of the memorandum respecting Spain that the allowance is for the whole of the itinerary of the ship and two days over.
(d.) Russia.
"All foreign goods (with the exception of those without packing) on which duty See has not been paid, shall be sealed or shall be placed in fastened or sealed hatches."
The Bussian coasting trade (with the exception of the trade in East Siberia) is See confined at present to national vessels.
15881/02.
21471/02
and
21918/02.
(e.) Italy.
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PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO,
44
The coasting trade is confined to vessels of those States which allow reciprocity. See Foreign vessels exercising this privilege must be placed on the same footing as 18750,02. Italian vessels with regard to frontier dues on goods as well as all other taxes."
(f.) Brasil.
The coasting trade is restricted to Brazilian ships, and such commerce made by Se
foreign ships is to be regarded as smuggling, with the following (among other) 2257/02. reservations—(a) unless they enter in one national port under sail, and start with their
• 28495. 25/09. Pk. 15. E. & 8.
A 2